Bulletin of the Bureau of Business Research, Harvard University, Volumes 11-25Harvard University Press, 1918 - Business education |
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Page 7
... customers . His books cannot show the real results of his business unless these goods are accounted for . The value ... customers , a separate account is kept for them and like Returns and Allowances they are deducted from Gross Sales ...
... customers . His books cannot show the real results of his business unless these goods are accounted for . The value ... customers , a separate account is kept for them and like Returns and Allowances they are deducted from Gross Sales ...
Page 8
... customer for some defect in the goods sold . 3. Net Sales is Gross Sales ( Item 1 ) less Returns and Allowances ( Item 2 ) . This is the chief income account , and from it all payments for merchandise and expense are made ; the ...
... customer for some defect in the goods sold . 3. Net Sales is Gross Sales ( Item 1 ) less Returns and Allowances ( Item 2 ) . This is the chief income account , and from it all payments for merchandise and expense are made ; the ...
Page 14
... This account is debited with all expense incurred by the retailer in delivering merchandise to customers . When the stable or garage is owned , the amount 14 OTHER SELLING EXPENSE TOTAL SELLING EXPENSE DELIVERY EXPENSE.
... This account is debited with all expense incurred by the retailer in delivering merchandise to customers . When the stable or garage is owned , the amount 14 OTHER SELLING EXPENSE TOTAL SELLING EXPENSE DELIVERY EXPENSE.
Page 21
... customers . This account is debited with the losses which the business sustains from the failure of customers to pay their bills . Any collections that are subsequently made on accounts previ- ously charged off as bad debts are credited ...
... customers . This account is debited with the losses which the business sustains from the failure of customers to pay their bills . Any collections that are subsequently made on accounts previ- ously charged off as bad debts are credited ...
Page 25
... charge accounts owed to the business . This account is debited with sales on charge accounts . It is credited with cash received on charge accounts , with credits given to customers for allowances and for merchandise re- turned 25.
... charge accounts owed to the business . This account is debited with sales on charge accounts . It is credited with cash received on charge accounts , with credits given to customers for allowances and for merchandise re- turned 25.
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Common terms and phrases
accounts and notes Accounts for Retail Accounts Payable Accounts Receivable amount bad debts Billed Cost bulletin BUREAU OF BUSINESS Buying and Management Cambridge Station cash discounts taken Charges and Upkeep common figure Cost of Merchandise current assets current liabilities customers Daily Record Sheet debited Delivery Expense Depreciation of Store entered in Column entry Excess Profits Taxes Expenses in Retail gross profit Harvard System HARVARD UNIVERSITY Interest and Rentals Interest on Capital Inventory of Merchandise Losses from Bad Management Expense merchandise sold Miscellaneous Expense Monthly Record Sheet net sales Office Salaries Office Supplies Operating Accounts Operating Expenses Price 50 cents Profit and Loss proprietor Purchases of Merchandise rate of stock-turn rent Rentals Earned Repairing and Engraving retail drug stores retail grocery stores salesmen Shanghai Store Equipment Stores in 1919 Sundry Revenue total expense total interest trade volume of sales Wages of Salesforce wholesale grocers Wholesale Grocery Business Yearly Record Sheet
Popular passages
Page 7 - ... carting, installation, use, operation, exhibition, display, or repairing of any such press or presses, . . . and especially from using any force, threats, command, direction, or even persuasion with the object or having the effect of causing any person or persons to decline employment, cease employment, or not seek employment, or to refrain from work or cease working under any person, firm, or corporation being a purchaser or prospective purchaser of any printing press or presses from complainant,...
Page 13 - When the men go into the mine in the morning they shall be entitled to two hours' pay, whether or not the mine works the full two hours. But after the first two hours the men shall be paid for every hour thereafter by the hour, for each hour's work or fractional part thereof. If for any reason the regular...
Page 14 - Provincial organizations, to secure legislation in the interests of the working masses. ["]The establishment of National and International Trade Unions, based upon a strict recognition of the autonomy of each trade, and the promotion and advancement of such bodies.
Page 40 - The test of deductibility in the case of compensation payments is whether they are reasonable and are in fact payments purely for services.
Page 7 - ... we, therefore, in consideration thereof, and of the particular matters in said bill set forth, do strictly command you, the said...
Page 7 - ... contracts made by complainant respecting the sale, transportation, delivery, or installation of any such press or presses, by causing or threatening to cause loss, damage, trouble, or inconvenience to any person, firm, or corporation concerned in the purchase, transportation, carting, installation...
Page 5 - First. To unite in one organization, regardless of creed, color or nationality, all workmen eligible for membership, employed in and around coal mines, coal washers, and coke ovens on the American Continent.
Page 13 - Regarding drivers, they shall take their mules to and from the stables, and the time required in so doing shall not include any part of the day's labor, their work beginning when they reach the change at which they receive empty cars...
Page 17 - ... while this agreement is in force. All questions of wages or conditions of labor, which cannot be mutually agreed upon shall be submitted to a board of conciliation and arbitration.